Profesionalisme Internal Auditor Dan Intensi Melakukan Whistleblowing
Keywords:
profesi, akuntan, internal auditor, regresi
Abstract
The purpose of this study was to determine the influence of the internal auditor's professionalism to make whistle-blowing intentions. The values in the study are examined by multiple-regression. The results of these study indicate: (1) professionalism-dimensional internal auditor of community affiliation negatively influence whistle-blowing intentions; (2) professionalism internal auditors dimensions of social obligations negatively influence whistle-blowing intentions; (3) professionalism dimension of internal auditor dedication towards work negatively influence the conduct of whistle-blowing intentions; (4) professionalism internal auditors confidence in the rule itself or the community negatively influence whistle-blowing intentions; and (5) professionalism demands dimension of internal auditors to be independent positive influence on the intention of whistle-blowing.
References
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Chan, Samuel Y.S., dan P. Leung, 2006, The Effects of Accounting Students Ethical Reasoning and Personal Factors on Their Ethical Sensitivity, Managerial Auditing Journal, Vol. 21, No. 4
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Ferrell, 0., J. Fraedrich dan Ferrell, L., 2002, Business Ethics: Ethical Decision Making and Cases, Hougton Mifflin, Boston.
Gard, R. M. M. 2010, Analisis PerbedaanKomitmen Profesional dan Sosialisasi Antisipatif Mahasiswa PPA dan Non-PPA pada Hubungannya Dengan Whistleblowing. Skripsi, Fakultas Ekonomi Universitas Diponegoro
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Joe, Victor Clark. 1971, Review of the Internalization Control Construct as a Personality Variable, Psychological Reports, 28
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Kaplan, S.E. dan S.M. Whitecotton, 2001, An Examination of Auditor's Reporting Intentions when Another Auditor is offered Client Employment, Auditing: A Journal of Practice & Theory, Vol. 20, No. 1
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Keenan, J.P., 1990, Upper-Level Managers and Whistleblowing: Determinants of Perceptions of Company Encouragement and Information about Where to Blow the Whistle, Journal of Business and Psychology, Vol. 5, No. 2
Lachman, R. dan N. Aranya, 1986, Evaluation of Alternative Models of Commitments and Job Attitudes of Profesionals, Journal of Occupational Behavior, Vol. 7
Larkin, J.M. 1990, Does gender affect auditor CPAs Performance?, The Women CPA
Lee, K., J.J. Carswell and N.J. Allen. 2000, A Meta-Analytic Review of Occupational Commitment: Relations with Person and Work-Related Variables, Journal of Applied Psychology, Vol. 85, No. 5
Lennane, J. 1996, What Happens to WhistleBlowers and Why, in Klaas Woldring (ed.) Business Ethics (Nelson, Melbourne).
Liyanarachchi, Gregory, dan Chris Newdick. 2009, The Impact of Moral Reasoning and Retaliation on Whistle-Blowing: New Zealand Evidence, Journal of Business Ethics, 89
Masser, Barbara, dan Rupert B., 1996, When Would You Do It? An Investigation into the Effects of Retaliation, Seriousness of Malpractice and Occupation on Willingness to Blow the Wistle, Journal of Community and Applied Social Psychology, Vol. 6
McPhail, Ken, dan Diane W., 2009 Accounting & Business Ethics: An Introduction, Routledge
Meixner, W. F. and D. M. Bline. 1989, Profesional and Job-Related Attitudes and the Behavior they Influence among Government Accountants, Accounting, Auditing and Accountability Journal, Vol. 2, No. 1
Sugianto, Abdul Hamid Habbe dan Tawakkal. 2011, Hubungan Orientasi Etika, Komitmen Profesional, Sensitivitas Etis dengan Whistleblowing Perspekhf Mahasiswa Akuntansi, Tesis, Fakultas Ekonomi, Universitas Diponegoro
Taylor, Eileen Z, and Mary B. Curtis. 2010. "An Examination of the Layers of Workplace Influence in Ethical Judgment:
Whistleblowing Likelihood and Perseverance in Public Accounting", Journal of Business Ethics, 93
Aranya, N., J. Pollock, and J. Amernic, 1981, An Examination of Profesional Commitment in Public Accounting, Accounting Organizations and Society, Vol. 6, No. 4
Arnold, D.F., Sr. dan L.A. Ponemon, 1991, Internal Auditor's Perceptions of Whistle- Blowing and the Influence of Moral Reasoning: An Experiment, Auditing: A Journal of Practice & Theory, 10
Ayers, S. dan Steven E.K., 2005, Wrongdoing by Consultants: An Examination of Employees Reporting Intentions, Journal of Business Ethics, Vol. 57, No. 2
Brewer, G.A., dan Sally C.S., 1998, Whistle Blowers in the Federal Civil Service: New Evidence of the Public Service Ethic, Journal of Public Administration Research and Theory: J-PART, Vol. 8, No. 3
Brody, R.G., J.M. Coulter, and S. Lin. 1999, The Effect of National Culture on Whistle- Blowing Perceptions, Teaching Business Ethics, Vol. 3, No. 4
Chan, Samuel Y.S., dan P. Leung, 2006, The Effects of Accounting Students Ethical Reasoning and Personal Factors on Their Ethical Sensitivity, Managerial Auditing Journal, Vol. 21, No. 4
Chiu, R.K., 2003, Ethical Judgment and Whistleblowing Intention: Examining the Moderating Role of Locus of Control, Journal of Business Ethics, 43
Cooper, D.R., dan Pamela S.S., 2011, Business Research Methods, Eleventh Edition, McGraw Hill, New York, NY.
Davis, A.J., dan Emiko K., 2007, Whistleblowingin Japan, Nursing Ethics, Vo. 14, No. 2
Davis, M. 1989, Avoiding the Tragedy of Whistle-blowing, Business and Profesional Ethics Journal, Vol. 8, No. 4
Dozier, J.B., dan Marcia P.M., 1985, Potential Predictors of WhistleBlowing: A Prosocial Behavior Perspective, The Academy of Management Review, Vol. 10, No. 4 Dworkin, T.M., dan Janet P.N., 1997, A Better Statutory Approach to Whistle-Blowing", Business Ethics Quarterly, Vol. 7, Issue 1
Dworkin, T.M., dan Melissa S.B., 1998, Internal vs. External Whistleblowers: AComparison of Whistleblowering Processes, Journal of Business Ethics, Vol.17
Dwyer, P.D., Robert B.W, dan Alan H.F., 2000, A Research Note Concerning the Dimensionality of the Profesional Commitment Scale, Journal of Behavioral Research in Accounting, Vol. 12
Elias, R.,Z. 2008, Auditing Students Profesional Commitment and Anticipatory Socialization and Their Relationship to Whistleblowing, Managerial Auditing Journal, Vol. 23, No. 3
Ferrell, 0., J. Fraedrich dan Ferrell, L., 2002, Business Ethics: Ethical Decision Making and Cases, Hougton Mifflin, Boston.
Gard, R. M. M. 2010, Analisis PerbedaanKomitmen Profesional dan Sosialisasi Antisipatif Mahasiswa PPA dan Non-PPA pada Hubungannya Dengan Whistleblowing. Skripsi, Fakultas Ekonomi Universitas Diponegoro
Gundlach, M.J., S.C. Douglas, Mark J. 2003, The Decision to Blow the Whistle: A Social Information Processing Framework", The Academy of Management Review, Vol. 28, No. 1
Hair, JR, et al., 2010, Multivariate Data Analysis, Seventh Edition, Pearson Prentice Hall.
Hartono, J.H.M., 2008, Pedoman Survei Kuesioner: Mengembangkan Kuesioner, Mengatasi Bias dan Meningkatkan Respon,BPFE-Yogyakarta
James, G. 1995. In Defense of Whistle Blowing,in William H. Shaw and Vicent May (eds.), Moral Issues in Business, sixthedition (Wadsworth, Belmont, CA).
Jeffrey, C., dan N. Weatherolt. 1996, Ethical Development, Profesional Commitment, and Rule Observance Attitudes: A Study of CPAs and Corporate Accountants", Behavioral Research in Acconting, Vol. 8
Jeffrey, C., N. Weatherholt, dan S. Lo. 1996, Ethical Development, Profesional Commitment, and Rule Observance Attitudes: A Study of Auditors in Taiwan, The International Journal of Accounting, Vol. 31, No. 3
Jensen, J. Vemon. 1987, Ethical Tension Points in Whistleblowing, Journal of Business Ethics, Vol. 6
Joe, Victor Clark. 1971, Review of the Internalization Control Construct as a Personality Variable, Psychological Reports, 28
Jubb, P. B. 1999, Whistleblowing: A Restrictive Definition and Interpretation, Journal of Business Ethics, Vol. 21, No.1
Kaplan, S.E. dan S.M. Whitecotton, 2001, An Examination of Auditor's Reporting Intentions when Another Auditor is offered Client Employment, Auditing: A Journal of Practice & Theory, Vol. 20, No. 1
Kasilingam, R., dan S. Sudha, 2010, Influence of Locus of Control on Investment Behaviour of Individual Investor, The Indian Journal of Management, Vol. 3, No. 1
Keenan, J.P., 1990, Upper-Level Managers and Whistleblowing: Determinants of Perceptions of Company Encouragement and Information about Where to Blow the Whistle, Journal of Business and Psychology, Vol. 5, No. 2
Lachman, R. dan N. Aranya, 1986, Evaluation of Alternative Models of Commitments and Job Attitudes of Profesionals, Journal of Occupational Behavior, Vol. 7
Larkin, J.M. 1990, Does gender affect auditor CPAs Performance?, The Women CPA
Lee, K., J.J. Carswell and N.J. Allen. 2000, A Meta-Analytic Review of Occupational Commitment: Relations with Person and Work-Related Variables, Journal of Applied Psychology, Vol. 85, No. 5
Lennane, J. 1996, What Happens to WhistleBlowers and Why, in Klaas Woldring (ed.) Business Ethics (Nelson, Melbourne).
Liyanarachchi, Gregory, dan Chris Newdick. 2009, The Impact of Moral Reasoning and Retaliation on Whistle-Blowing: New Zealand Evidence, Journal of Business Ethics, 89
Masser, Barbara, dan Rupert B., 1996, When Would You Do It? An Investigation into the Effects of Retaliation, Seriousness of Malpractice and Occupation on Willingness to Blow the Wistle, Journal of Community and Applied Social Psychology, Vol. 6
McPhail, Ken, dan Diane W., 2009 Accounting & Business Ethics: An Introduction, Routledge
Meixner, W. F. and D. M. Bline. 1989, Profesional and Job-Related Attitudes and the Behavior they Influence among Government Accountants, Accounting, Auditing and Accountability Journal, Vol. 2, No. 1
Sugianto, Abdul Hamid Habbe dan Tawakkal. 2011, Hubungan Orientasi Etika, Komitmen Profesional, Sensitivitas Etis dengan Whistleblowing Perspekhf Mahasiswa Akuntansi, Tesis, Fakultas Ekonomi, Universitas Diponegoro
Taylor, Eileen Z, and Mary B. Curtis. 2010. "An Examination of the Layers of Workplace Influence in Ethical Judgment:
Whistleblowing Likelihood and Perseverance in Public Accounting", Journal of Business Ethics, 93
